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[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8 Introduced in House (IH)]

107th CONGRESS
  1st Session
                                 H. R. 8

 To amend the Internal Revenue Code of 1986 to phaseout the estate and 
       gift taxes over a 10-year period, and for other purposes.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                             March 14, 2001

Ms. Dunn (for herself, Mr. Tanner, Mr. Cox, Mr. Abercrombie, Mr. Brown 
of South Carolina, Mr. Culberson, Mr. Everett, Mr. Goode, Mr. Cooksey, 
    Mr. Bachus, Mr. Pence, Mr. LaHood, Mr. Shadegg, Mr. Duncan, Mr. 
  Whitfield, Mr. Saxton, Mr. Bonilla, Mrs. Roukema, Mrs. Biggert, Mr. 
   Ferguson, Mr. Gilchrest, Mr. Radanovich, Mr. Shaw, Mr. Maloney of 
 Connecticut, Mr. Sam Johnson of Texas, Mr. Tancredo, Mr. Boucher, Mr. 
   Traficant, Mr. Keller, Mr. Burton of Indiana, Mr. Shows, Mr. Gary 
   Miller of California, Mr. Rogers of Michigan, Mr. Cunningham, Mr. 
Royce, Mr. Greenwood, Mr. Smith of Texas, Mr. Foley, Mr. Hayworth, Mr. 
Weller, Mr. Kirk, Mr. Young of Alaska, Mr. Baird, Mr. Wamp, Mr. Dooley 
  of California, Mr. Ehlers, Mr. Cantor, Mr. Pombo, Mr. Simmons, Mr. 
Camp, Mr. McIntyre, Mr. Hayes, Mr. Nethercutt, Ms. Hart, Mr. Barton of 
Texas, Mrs. Wilson, Mr. Hall of Texas, Mr. Hyde, Mr. Wolf, Mr. Sununu, 
   Mr. Grucci, Mr. Callahan, Mr. Ryan of Wisconsin, Mrs. Kelly, Mr. 
Largent, Mr. Deal of Georgia, Mr. Cannon, Mr. Aderholt, Mr. Crane, Ms. 
 Granger, Mr. Blunt, Mr. Green of Wisconsin, Mr. Herger, Mr. English, 
  Mr. LoBiondo, Mr. Jenkins, Mr. Pitts, Mr. Lewis of California, Mr. 
 Oxley, Mr. Riley, Mr. Chambliss, Mr. Watts of Oklahoma, Mrs. Northup, 
 Mr. Ose, Mr. Smith of New Jersey, Mr. Lewis of Kentucky, Mr. Lucas of 
Oklahoma, Mr. Simpson, Mr. Peterson of Pennsylvania, Mr. McCrery, Mrs. 
 Bono, Mr. Calvert, Mr. Ney, Mr. Doolittle, Mr. Hunter, Mr. Skeen, Mr. 
 Hoekstra, Mr. LaTourette, Mr. Shimkus, Mr. Fletcher, Mrs. Capito, Mr. 
Ehrlich, Mr. Bishop, Mr. Rohrabacher, Mr. Boehlert, Mr. Ryun of Kansas, 
Mr. Cramer, Mrs. Emerson, Mr. Schaffer, Mr. Sessions, Mr. Isakson, Ms. 
  Ros-Lehtinen, Mr. Burr of North Carolina, Mr. Barr of Georgia, Mr. 
 Hastings of Washington, Mr. Miller of Florida, Mr. Horn, Mr. Ramstad, 
   Mr. McHugh, Mr. Walsh, Mr. Crenshaw, Mr. Norwood, Mr. Coble, Mr. 
Nussle, Mr. Platts, Mr. Jones of North Carolina, Mr. Gekas, Mr. Rogers 
   of Kentucky, Mr. Bass, Mr. Terry, Mr. Schrock, Mr. Goodlatte, Mr. 
Toomey, Mr. Wicker, Mr. Portman, Mr. Tauzin, Mr. Hansen, Mr. Armey, Mr. 
Hilleary, Mr. McInnis, Mr. Combest, Mr. DeLay, Mrs. Cubin, Mr. Linder, 
Mr. Mica, Mrs. McCarthy of New York, Mr. Frelinghuysen, Mr. Berry, Mr. 
   John, Mr. Condit, Mr. Sandlin, Mr. Sweeney, Mr. Knollenberg, Mr. 
 Phelps, Mr. Carson of Oklahoma, Mr. Ganske, Mr. Thune, Mr. Kerns, Ms. 
Pryce of Ohio, Mr. Stump, Mr. Sensenbrenner, Mr. Otter, Mr. Rahall, Mr. 
Sisisky, Mr. Hulshof, Mr. Lucas of Kentucky, Mr. Walden of Oregon, Mr. 
Wynn, Mr. Ford, Mr. Reynolds, Mr. Brady of Texas, Mr. Paul, Mr. Gordon, 
Mrs. Jo Ann Davis of Virginia, Mr. Costello, Mr. Gillmor, Mr. Watkins, 
 Mr. Putnam, Mr. Gibbons, Mr. Akin, Mr. Issa, Mr. Farr of California, 
  Mr. Barcia, Mrs. Myrick, Mr. Bartlett of Maryland, Mr. Chabot, Mr. 
Kingston, Mr. Hefley, Mr. Gallegly, Mr. Gilman, Mr. Goss, Mr. Weldon of 
     Florida, Mr. DeMint, Mr. Souder, Mr. Fossella, Mr. Kolbe, Mr. 
 Bilirakis, Mr. Latham, Mr. Tiahrt, Mr. Taylor of North Carolina, Mr. 
 Scarborough, Mr. Vitter, Mr. Hostettler, Mr. Graham, Mr. Spence, Mr. 
   Tom Davis of Virginia, Mr. Boehner, Mr. Osborne, Mr. Bryant, Mr. 
Dreier, Mr. Pickering, Mr. Thornberry, Mr. Weldon of Pennsylvania, Mr. 
Baker, Mr. King, Mr. Hutchinson, Mr. McKeon, Mr. Manzullo, Mr. Smith of 
  Washington, Mr. Lampson, and Mrs. Clayton) introduced the following 
      bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL

 
 To amend the Internal Revenue Code of 1986 to phaseout the estate and 
       gift taxes over a 10-year period, and for other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Death Tax Elimination Act''.

    TITLE I--REPEAL OF ESTATE, GIFT, AND GENERATION-SKIPPING TAXES.

SEC. 101. PHASEOUT OF ESTATE AND GIFT TAXES.

    (a) Repeal of Estate and Gift Taxes.--Subtitle B of the Internal 
Revenue Code of 1986 (relating to estate and gift taxes) is repealed 
effective with respect to estates of decedents dying, and gifts made, 
after December 31, 2010.
    (b) Phaseout of Tax.--Subsection (c) of section 2001 of such Code 
(relating to imposition and rate of tax) is amended by adding at the 
end the following new paragraph:
            ``(3) Phaseout of tax.--In the case of estates of decedents 
        dying, and gifts made, during any calendar year after 2000 and 
        before 2011--
                    ``(A) In general.--The tentative tax under this 
                subsection shall be determined by using a table 
                prescribed by the Secretary (in lieu of using the table 
                contained in paragraph (1)) which is the same as such 
                table; except that--
                            ``(i) each of the rates of tax shall be 
                        reduced (but not below zero) by the number of 
                        percentage points determined under subparagraph 
                        (B), and
                            ``(ii) the amounts setting forth the tax 
                        shall be adjusted to the extent necessary to 
                        reflect the adjustments under clause (i).
                    ``(B) Percentage points of reduction.--

                                                          The number of
``For calendar year:                              percentage points is:
    2001..........................................                   5 
    2002..........................................                  10 
    2003..........................................                  15 
    2004..........................................                  20 
    2005..........................................                  25 
    2006..........................................                  30 
    2007..........................................                  35 
    2008..........................................                  40 
    2009..........................................                  45 
    2010..........................................                  50.
                    ``(C) Coordination with paragraph (2).--Paragraph 
                (2) shall be applied by reducing the 55 percent 
                percentage contained therein by the number of 
                percentage points determined for such calendar year 
                under subparagraph (B).
                    ``(D) Coordination with credit for state death 
                taxes.--Rules similar to the rules of subparagraph (A) 
                shall apply to the table contained in section 2011(b) 
                except that the number of percentage points referred to 
                in subparagraph (A)(i) shall be determined under the 
                following table:

                                                          The number of
``For calendar year:                              percentage points is:
    2001..........................................              1\1/2\ 
    2002..........................................                   3 
    2003..........................................              4\1/2\ 
    2004..........................................                   6 
    2005..........................................              7\1/2\ 
    2006..........................................                   9 
    2007..........................................             10\1/2\ 
    2008..........................................                  12 
    2009..........................................             13\1/2\ 
    2010..........................................                15.''
    (c) Effective Date.--The amendments made by this section shall 
apply to estates of decedents dying, and gifts made, after December 31, 
2000.

       TITLE II--INCREASE IN UNIFIED ESTATE AND GIFT TAX CREDIT.

SEC. 201. INCREASE IN UNIFIED ESTATE AND GIFT TAX CREDIT.

    (a) In General.--The table in subsection (c) of section 2010 of the 
Internal Revenue Code of 1986 (relating to applicable credit amount) is 
amended to read as follows:

        ``In the case of estates of decedents
                                                         The applicable
          dying, and gifts made, during:
                                                   exclusion amount is:
                  2001 or thereafter.................       $1,300,000 

    (b) Effective Date.--The amendment made by this section shall apply 
to estates of decedents dying, and gifts made, after December 31, 2000.

SEC. 202. REPEAL OF ESTATE TAX BENEFIT FOR FAMILY-OWNED BUSINESS 
              INTERESTS.

    (a) In General.--Section 2057 of the Internal Revenue Code of 1986 
(relating to family-owned business interests) is hereby repealed.
    (b) Conforming Amendments.--
            (1) Paragraph (10) of section 2031(c) of such Code is 
        amended by inserting ``(as in effect on the day before the date 
        of the enactment of the Death Tax Elimination Act)'' before the 
        period.
            (2) The table of sections for part IV of subchapter A of 
        chapter 11 of such Code is amended by striking the item 
        relating to section 2057.
    (c) Effective Date.--The amendments made by this section shall 
apply to estates of decedents dying, and gifts made, after December 31, 
2000.

      TITLE III--MODIFICATIONS OF GENERATION-SKIPPING TRANSFER TAX

SEC. 301. DEEMED ALLOCATION OF GST EXEMPTION TO LIFETIME TRANSFERS TO 
              TRUSTS; RETROACTIVE ALLOCATIONS.

    (a) In General.--Section 2632 of the Internal Revenue Code of 1986 
(relating to special rules for allocation of GST exemption) is amended 
by redesignating subsection (c) as subsection (e) and by inserting 
after subsection (b) the following new subsections:
    ``(c) Deemed Allocation to Certain Lifetime Transfers to GST 
Trusts.--
            ``(1) In general.--If any individual makes an indirect skip 
        during such individual's lifetime, any unused portion of such 
        individual's GST exemption shall be allocated to the property 
        transferred to the extent necessary to make the inclusion ratio 
        for such property zero. If the amount of the indirect skip 
        exceeds such unused portion, the entire unused portion shall be 
        allocated to the property transferred.
            ``(2) Unused portion.--For purposes of paragraph (1), the 
        unused portion of an individual's GST exemption is that portion 
        of such exemption which has not previously been--
                    ``(A) allocated by such individual,
                    ``(B) treated as allocated under subsection (b) 
                with respect to a direct skip occurring during or 
                before the calendar year in which the indirect skip is 
                made, or
                    ``(C) treated as allocated under paragraph (1) with 
                respect to a prior indirect skip.
            ``(3) Definitions.--
                    ``(A) Indirect skip.--For purposes of this 
                subsection, the term `indirect skip' means any transfer 
                of property (other than a direct skip) subject to the 
                tax imposed by chapter 12 made to a GST trust.
                    ``(B) GST trust.--The term `GST trust' means a 
                trust that could have a generation-skipping transfer 
                with respect to the transferor unless--
                            ``(i) the trust instrument provides that 
                        more than 25 percent of the trust corpus must 
                        be distributed to or may be withdrawn by one or 
                        more individuals who are non-skip persons--
                                    ``(I) before the date that the 
                                individual attains age 46,
                                    ``(II) on or before one or more 
                                dates specified in the trust instrument 
                                that will occur before the date that 
                                such individual attains age 46, or
                                    ``(III) upon the occurrence of an 
                                event that, in accordance with 
                                regulations prescribed by the 
                                Secretary, may reasonably be expected 
                                to occur before the date that such 
                                individual attains age 46;
                            ``(ii) the trust instrument provides that 
                        more than 25 percent of the trust corpus must 
                        be distributed to or may be withdrawn by one or 
                        more individuals who are non-skip persons and 
                        who are living on the date of death of another 
                        person identified in the instrument (by name or 
                        by class) who is more than 10 years older than 
                        such individuals;
                            ``(iii) the trust instrument provides that, 
                        if one or more individuals who are non-skip 
                        persons die on or before a date or event 
                        described in clause (i) or (ii), more than 25 
                        percent of the trust corpus either must be 
                        distributed to the estate or estates of one or 
                        more of such individuals or is subject to a 
                        general power of appointment exercisable by one 
                        or more of such individuals;
                            ``(iv) the trust is a trust any portion of 
                        which would be included in the gross estate of 
                        a non-skip person (other than the transferor) 
if such person died immediately after the transfer;
                            ``(v) the trust is a charitable lead 
                        annuity trust (within the meaning of section 
                        2642(e)(3)(A)) or a charitable remainder 
                        annuity trust or a charitable remainder 
                        unitrust (within the meaning of section 
                        664(d)); or
                            ``(vi) the trust is a trust with respect to 
                        which a deduction was allowed under section 
                        2522 for the amount of an interest in the form 
                        of the right to receive annual payments of a 
                        fixed percentage of the net fair market value 
                        of the trust property (determined yearly) and 
                        which is required to pay principal to a non-
                        skip person if such person is alive when the 
                        yearly payments for which the deduction was 
                        allowed terminate.
                For purposes of this subparagraph, the value of 
                transferred property shall not be considered to be 
                includible in the gross estate of a non-skip person or 
                subject to a right of withdrawal by reason of such 
                person holding a right to withdraw so much of such 
                property as does not exceed the amount referred to in 
                section 2503(b) with respect to any transferor, and it 
                shall be assumed that powers of appointment held by 
                non-skip persons will not be exercised.
            ``(4) Automatic allocations to certain gst trusts.--For 
        purposes of this subsection, an indirect skip to which section 
        2642(f) applies shall be deemed to have been made only at the 
        close of the estate tax inclusion period. The fair market value 
        of such transfer shall be the fair market value of the trust 
        property at the close of the estate tax inclusion period.
            ``(5) Applicability and effect.--
                    ``(A) In general.--An individual--
                            ``(i) may elect to have this subsection not 
                        apply to--
                                    ``(I) an indirect skip, or
                                    ``(II) any or all transfers made by 
                                such individual to a particular trust, 
                                and
                            ``(ii) may elect to treat any trust as a 
                        GST trust for purposes of this subsection with 
                        respect to any or all transfers made by such 
                        individual to such trust.
                    ``(B) Elections.--
                            ``(i) Elections with respect to indirect 
                        skips.--An election under subparagraph 
                        (A)(i)(I) shall be deemed to be timely if filed 
                        on a timely filed gift tax return for the 
                        calendar year in which the transfer was made or 
                        deemed to have been made pursuant to paragraph 
                        (4) or on such later date or dates as may be 
                        prescribed by the Secretary.
                            ``(ii) Other elections.--An election under 
                        clause (i)(II) or (ii) of subparagraph (A) may 
                        be made on a timely filed gift tax return for 
                        the calendar year for which the election is to 
                        become effective.
    ``(d) Retroactive Allocations.--
            ``(1) In general.--If--
                    ``(A) a non-skip person has an interest or a future 
                interest in a trust to which any transfer has been 
                made,
                    ``(B) such person--
                            ``(i) is a lineal descendant of a 
                        grandparent of the transferor or of a 
                        grandparent of the transferor's spouse or 
                        former spouse, and
                            ``(ii) is assigned to a generation below 
                        the generation assignment of the transferor, 
                        and
                    ``(C) such person predeceases the transferor,
        then the transferor may make an allocation of any of such 
        transferor's unused GST exemption to any previous transfer or 
        transfers to the trust on a chronological basis.
            ``(2) Special rules.--If the allocation under paragraph (1) 
        by the transferor is made on a gift tax return filed on or 
        before the date prescribed by section 6075(b) for gifts made 
        within the calendar year within which the non-skip person's 
        death occurred--
                    ``(A) the value of such transfer or transfers for 
                purposes of section 2642(a) shall be determined as if 
                such allocation had been made on a timely filed gift 
                tax return for each calendar year within which each 
                transfer was made,
                    ``(B) such allocation shall be effective 
                immediately before such death, and
                    ``(C) the amount of the transferor's unused GST 
                exemption available to be allocated shall be determined 
                immediately before such death.
            ``(3) Future interest.--For purposes of this subsection, a 
        person has a future interest in a trust if the trust may permit 
        income or corpus to be paid to such person on a date or dates 
        in the future.''.
    (b) Conforming Amendment.--Paragraph (2) of section 2632(b) of such 
Code is amended by striking ``with respect to a direct skip'' and 
inserting ``or subsection (c)(1)''.
    (c) Effective Dates.--
            (1) Deemed allocation.--Section 2632(c) of the Internal 
        Revenue Code of 1986 (as added by subsection (a)), and the 
        amendment made by subsection (b), shall apply to transfers 
        subject to chapter 11 or 12 made after December 31, 1999, and 
        to estate tax inclusion periods ending after December 31, 1999.
            (2) Retroactive allocations.--Section 2632(d) of the 
        Internal Revenue Code of 1986 (as added by subsection (a)) 
        shall apply to deaths of non-skip persons occurring after 
        December 31, 1999.

SEC. 302. SEVERING OF TRUSTS.

    (a) In General.--Subsection (a) of section 2642 of the Internal 
Revenue Code of 1986 (relating to inclusion ratio) is amended by adding 
at the end the following new paragraph:
            ``(3) Severing of trusts.--
                    ``(A) In general.--If a trust is severed in a 
                qualified severance, the trusts resulting from such 
                severance shall be treated as separate trusts 
                thereafter for purposes of this chapter.
                    ``(B) Qualified severance.--For purposes of 
                subparagraph (A)--
                            ``(i) In general.--The term `qualified 
                        severance' means the division of a single trust 
                        and the creation (by any means available under 
                        the governing instrument or under local law) of 
                        two or more trusts if--
                                    ``(I) the single trust was divided 
                                on a fractional basis, and
                                    ``(II) the terms of the new trusts, 
                                in the aggregate, provide for the same 
                                succession of interests of 
                                beneficiaries as are provided in the 
                                original trust.
                            ``(ii) Trusts with inclusion ratio greater 
                        than zero.--If a trust has an inclusion ratio 
                        of greater than zero and less than 1, a 
                        severance is a qualified severance only if the 
                        single trust is divided into two trusts, one of 
                        which receives a fractional share of the total 
                        value of all trust assets equal to the 
                        applicable fraction of the single trust 
                        immediately before the severance. In such case, 
                        the trust receiving such fractional share shall 
                        have an inclusion ratio of zero and the other 
                        trust shall have an inclusion ratio of 1.
                            ``(iii) Regulations.--The term `qualified 
                        severance' includes any other severance 
                        permitted under regulations prescribed by the 
                        Secretary.
                    ``(C) Timing and manner of severances.--A severance 
                pursuant to this paragraph may be made at any time. The 
                Secretary shall prescribe by forms or regulations the 
                manner in which the qualified severance shall be 
                reported to the Secretary.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to severances after December 31, 1999.

SEC. 303. MODIFICATION OF CERTAIN VALUATION RULES.

    (a) Gifts for Which Gift Tax Return Filed or Deemed Allocation 
Made.--Paragraph (1) of section 2642(b) of such Code (relating to 
valuation rules, etc.) is amended to read as follows:
            ``(1) Gifts for which gift tax return filed or deemed 
        allocation made.--If the allocation of the GST exemption to any 
        transfers of property is made on a gift tax return filed on or 
        before the date prescribed by section 6075(b) for such transfer 
        or is deemed to be made under section 2632 (b)(1) or (c)(1)--
                    ``(A) the value of such property for purposes of 
                subsection (a) shall be its value as finally determined 
                for purposes of chapter 12 (within the meaning of 
                section 2001(f)(2)), or, in the case of an allocation 
                deemed to have been made at the close of an estate tax 
                inclusion period, its value at the time of the close of 
                the estate tax inclusion period, and
                    ``(B) such allocation shall be effective on and 
                after the date of such transfer, or, in the case of an 
                allocation deemed to have been made at the close of an 
                estate tax inclusion period, on and after the close of 
                such estate tax inclusion period.''.
    (b) Transfers at Death.--Subparagraph (A) of section 2642(b)(2) of 
such Code is amended to read as follows:
                    ``(A) Transfers at death.--If property is 
                transferred as a result of the death of the transferor, 
                the value of such property for purposes of subsection 
                (a) shall be its value as finally determined for 
                purposes of chapter 11; except that, if the 
                requirements prescribed by the Secretary respecting 
                allocation of post-death changes in value are not met, 
                the value of such property shall be determined as of 
                the time of the distribution concerned.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to transfers subject to chapter 11 or 12 of the Internal Revenue 
Code of 1986 made after December 31, 1999.

SEC. 304. RELIEF PROVISIONS.

    (a) In General.--Section 2642 of such Code is amended by adding at 
the end the following new subsection:
    ``(g) Relief Provisions.--
            ``(1) Relief from late elections.--
                    ``(A) In general.--The Secretary shall by 
                regulation prescribe such circumstances and procedures 
under which extensions of time will be granted to make--
                            ``(i) an allocation of GST exemption 
                        described in paragraph (1) or (2) of subsection 
                        (b), and
                            ``(ii) an election under subsection (b)(3) 
                        or (c)(5) of section 2632.
                Such regulations shall include procedures for 
                requesting comparable relief with respect to transfers 
                made before the date of the enactment of this 
                paragraph.
                    ``(B) Basis for determinations.--In determining 
                whether to grant relief under this paragraph, the 
                Secretary shall take into account all relevant 
                circumstances, including evidence of intent contained 
                in the trust instrument or instrument of transfer and 
                such other factors as the Secretary deems relevant. For 
                purposes of determining whether to grant relief under 
                this paragraph, the time for making the allocation (or 
                election) shall be treated as if not expressly 
                prescribed by statute.
            ``(2) Substantial compliance.--An allocation of GST 
        exemption under section 2632 that demonstrates an intent to 
        have the lowest possible inclusion ratio with respect to a 
        transfer or a trust shall be deemed to be an allocation of so 
        much of the transferor's unused GST exemption as produces the 
        lowest possible inclusion ratio. In determining whether there 
        has been substantial compliance, all relevant circumstances 
        shall be taken into account, including evidence of intent 
        contained in the trust instrument or instrument of transfer and 
        such other factors as the Secretary deems relevant.''.
    (b) Effective Dates.--
            (1) Relief from late elections.--Section 2642(g)(1) of the 
        Internal Revenue Code of 1986 (as added by subsection (a)) 
        shall apply to requests pending on, or filed after, December 
        31, 1999.
            (2) Substantial compliance.--Section 2642(g)(2) of such 
        Code (as so added) shall apply to transfers subject to chapter 
        11 or 12 of the Internal Revenue Code of 1986 made after 
        December 31, 1999. No implication is intended with respect to 
        the availability of relief from late elections or the 
        application of a rule of substantial compliance on or before 
        such date.

         TITLE IV--EXTENSION OF TIME FOR PAYMENT OF ESTATE TAX

SEC. 401. INCREASE IN NUMBER OF ALLOWABLE PARTNERS AND SHAREHOLDERS IN 
              CLOSELY HELD BUSINESSES.

    (a) In General.--Paragraphs (1)(B)(ii), (1)(C)(ii), and 
(9)(B)(iii)(I) of section 6166(b) of the Internal Revenue Code of 1986 
(relating to definitions and special rules) are each amended by 
striking ``15'' and inserting ``75''.
    (b) Effective Date.--The amendments made by this section shall 
apply to estates of decedents dying, and gifts made, after December 31, 
2000.
                                 <all>
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